- 11 - respondent on November 3, 1978, and indicated that MMI and petitioners were still discussing the amount of the account receivable. Respondent’s December 12, 1978, TDA entry states that MMI’s counsel indicated that MMI could pay respondent $1,500 weekly on the August 15, 1978, notice of levy. Respondent’s December 12, 1978, TDA entry also states that MMI and petitioners agreed that the amount MMI owed petitioners was $300,000. Additionally, respondent’s December 12, 1978, TDA entry states that petitioners informed respondent that they were going to try to have MMI pay $3,000 weekly to satisfy the August 15, 1978, notice of levy. A letter dated September 26, 1991, from Mr. Enos’s attorney, Mr. Shaughnessy, to Edward Rothman, Esq., who represented MMI, states: “Enclosed please find the documents discussed in our last telephone conversation.” Attached to the September 26, 1991, letter is MMI’s incomplete ledger of petitioners’ account with MMI (MMI business ledger). Entries on MMI’s business ledger state: “2 accounts for Joe Enos 1500 ea week” and “Joseph Enos 2A P.O. Box 949 Taunton, Mass. 02780". One page of MMI’s business ledger indicates that MMI debited petitioners’ account by $10,500, and all the debits were in the amount of $1,500. One of the $1,500 payments was entered as a credit on MMI’s business ledger. Four of the entries state “J. Enos & Sons (IRS)”. Mr. Enos also stated that “He put my name on his and vice versa”,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011